Download This Bill in Microsoft Word format
Current Status Bill Number:View additional legislative information at the LPITS web site.3028 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19990112 Primary Sponsor:Littlejohn All Sponsors:Littlejohn, Simrill, Rodgers, Walker, McGee, Riser Drafted Document Number:l:\council\bills\pt\1111mm99.doc Residing Body:Senate Current Committee:Finance Committee 06 SF Date of Last Amendment:19990309 Subject:Property tax exemptions, one personal motor vehicle owned by legally blind person; Taxation, Handicapped History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 19990311 Introduced, read first time, 06 SF referred to Committee House 19990310 Read third time, sent to Senate House 19990309 Amended, read second time House 19990304 Committee report: Favorable with 30 HWM amendment House 19990304 Co-Sponsor added (Rule 5.2) by Rep. Riser House 19990126 Co-Sponsor added (Rule 5.2) by Rep. McGee House 19990112 Introduced, read first time, 30 HWM referred to Committee House 19981209 Prefiled, referred to Committee 30 HWM Versions of This Bill Revised on March 4, 1999 - Word format Revised on March 9, 1999 - Word format
Indicates Matter Stricken
Indicates New Matter
AMENDED
March 9, 1999
H. 3028
Introduced by Reps. Littlejohn, Simrill, Rodgers, Walker, McGee and Riser
S. Printed 3/9/99--H.
Read the first time January 12, 1999.
REVENUE IMPACT1
This bill would have no impact on state revenue. This bill would reduce property tax for local jurisdictions by $4,005,000 in FY 1999-00. Local governments are expected to adjust their millage to make up for a shortfall of $4,005,000 in FY 1999-00 from these personal property tax exemptions.
Explanation
Effective July 1, 1999, this bill will exempt one motor vehicle registered by a legally blind person as owner or lessor from the 10.5% personal property tax. Based on age distribution profiles of the state blind population, it is estimated that 23,500 vehicles could be registered in the name of someone legally blind in FY 1999-00. The average property tax assessed for a motor vehicle in the state is expected to be $170 in FY 1999-00. Multiplying 23,500 vehicles by $170 per vehicle will yield $4,000,000 in revenue. This personal property tax exemption for blind persons is expected to require local governments to raise millage levels to avoid a shortfall of $4,000,000 in FY 1999-00.
This bill, as amended, includes a new exemption for one motor vehicle owned or leased to a legal guardian of a family member who has been adjudicated incompetent by reason of mental retardation. The Department of Disabilities and Special Needs (DDSN) currently serves over 21,000 persons with mental retardation and related disabilities, autism, head injury and spinal cord injury. Of these, approximately 17,500 live at home with their families. The remaining 3,500 individuals have needs which cannot be met at home and require services provided in community residential settings or in one of four state-operated regional centers. According to DDSN, a very small percentage of mentally retarded clients they serve would have need for a court declaration of incompetence. Usually, judgments are pursued in those rare instances when a person may not be competent to determine "right" from "wrong" in a criminal offense, or incapable of managing medical or financial affairs. The BEA estimates the distribution of those clients adjudicated incompetent to be 1 in 1,000 or less than 30 people statewide. Multiplying 29 vehicles by $170 per vehicle will yield $5,000 in revenue. This property tax exemption for legal guardians of certain mentally retarded persons is expected to require local governments to raise millage levels to avoid a shortfall of $5,000 in FY 1999-00.
Approved By:
William C. Gillespie
Board of Economic Advisors
1/ This statement meets the requirement of Section 2-7-71 for a state revenue impact, Section 2-7-76 for a local revenue impact, and Section 6-1-85(B) for an estimate of the shift in local property tax incidence.
TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT ONE PERSONAL MOTOR VEHICLE OWNED OR LEASED BY A PERSON WHO IS LEGALLY BLIND AND TO DEFINE "LEGALLY BLIND".
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B)(37) is amended to read:
"(37) one personal motor vehicle owned or leased by a legal guardian of, and used to transport, a minor who is blind or required to use a wheelchair or a family member who has been adjudicated incompetent by reason of mental retardation when the vehicle is used to transport the minor."
SECTION 2. Section 12-37-220(B) of the 1976 Code is amended by adding an appropriately numbered item at the end to read:
"( ) One personal motor vehicle owned or leased by a person who is legally blind. For purposes of this item, a person is legally blind if the person's vision meets the definition provided in Section 43-25-20(1)."
SECTION 3. This act takes effect July 1, 1999, and applies with respect to motor vehicle property tax years beginning after June 30, 1999.
This web page was last updated on Wednesday, December 9, 2009 at 9:12 A.M.